227Requirement for contact details for debtor
(1)This Chapter applies where—
(a)a sum is payable by a person (“the debtor”) to Revenue Scotland by or under this Act or any other enactment or under a contract settlement or a settlement agreement,
(b)a designated officer reasonably requires contact details for the debtor for the purpose of collecting that sum,
(c)the officer has reasonable grounds to believe that a person (“the third party”) has any such details, and
(d)the condition in subsection (2) is met.
(2)The condition is that—
(a)the third party is a company or a local authority, or
(b)the officer has reasonable grounds to believe that the third party obtained the details in the course of carrying on a business.
(3)This Chapter does not apply if—
(a)the third party is a charity and obtained the details in the course of providing services free of charge, or
(b)the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.
(4)In this Chapter—
“business” includes—
(a)a profession, and
(b)a property business (within the meaning of section 263(6) of the Income Tax (Trading and Other Income) Act 2005 (c.5)),
“contact details”, in relation to a person, means the person’s address and any other information about how the person may be contacted.